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Acme Corporation has 1,000 shares outstanding. Joan and Tin are married, and each of them owns 40 shares of Acme. Joan and Tin's daughter, Kara,

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Acme Corporation has 1,000 shares outstanding. Joan and Tin are married, and each of them owns 40 shares of Acme. Joan and Tin's daughter, Kara, also owns 40 shares of Acme. Joan is an equal partner with Jeri in the J\& partnership, and this partnership owns 30 shares of Acme. Jeri is not related to Joan or Tin. How many shares of Acme is Kara deemed to own under the stock attribution rules

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